Mr. Niall Cody:

The tax system is strongly based on a system of voluntary compliance. That is the structure of a self-assessment system, with an obligation on taxpayers to file and pay their returns on time. There is a great onus on us to make it as simple as possible, provide as much information as possible and build in safeguards to ensure that the right tax is paid at the right time. We have two pillars, namely, a service to support compliance and another to deal with non-compliance. We make it as easy as possible to pay and we have a risk-based system to review what is paid. We have a suite of interventions to review and try to ensure that taxpayers pay the right tax at the right time.